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Il prospetto di raccordo nella comunicazione economico-finanziaria consolidata

  • Luca Fornaciari
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    Il lavoro approfondisce la funzione informativa del prospetto di raccordo tra i valori di sintesi d’esercizio e quelli di gruppo nell’ambito della comunicazione economico- finanziaria consolidata. Attraverso un’analisi empirica compiuta sui prospetti redatti da un campione di cento società quotate alla Borsa Valori di Milano, sono offerte alcune considerazioni sulla capacità degli schemi presentati di soddisfare le finalità informative per le quali vengono redatti. Obiettivo del contributo è aumentare la chiarezza, la trasparenza e la comparabilità dei prospetti redatti, al fine di una migliore tutela del risparmio. In particolare, tale finalità è perseguita attraverso la presentazione di due possibili schemi che dovrebbero consentire di superare le carenze emerse dall’indagine.

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    Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

    Volume (Year): 2011/4 (2011)
    Issue (Month): 4 ()
    Pages: 81-106

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    Handle: RePEc:fan:frfrfr:v:html10.3280/fr2011-004004
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